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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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In this episode of our monthly IASB podcast, Vice-Chair and Member of the International Accounting Standards Board (Board) Sue Lloyd and Board member Nick Anderson look at the topics discussed at the Board meeting held in London on 29 and 30 January 2020.
Nick begins by talking through three projects from our research programme: the Subsidiaries that are SMEs project; targeted amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets; and the Pension Benefits the Depend on Asset Returns project.
Next, Sue touches on the feedback received from stakeholders to the proposed amendments to the insurance contracts Standard, IFRS 17, before moving on to discuss the latest developments in the Board’s work on financial reporting implications of IBOR Reform.
The podcast also covers developments in the Business Combinations Under Common Control and Disclosure Initiative projects.
Finally Sue and Nick wrap up with a brief update on matters raised by the IFRS Interpretation Committee, which works with the Board to support consistent application of the Standards (find the latest quarterly Interpretations Committee podcast here) and the recently published StandardIFRS for SMEs Request for Information on the .
A full summary of the January Board meeting can be found in the IASB Update.
You can find all our podcasts on our podcast page, where you can also register to receive alerts when a new podcast becomes available. The podcasts are also available on YouTube.
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